Classification of Risky exporters under GST Act w.r.t IGST Refund



Quick Summary
The GST Act now classifies 'risky exporters' based on their background and data, impacting their eligibility for IGST refunds. Customs and GST authorities collaborate, with DGRAM flagging potential risks. Exporters must undergo detailed examination and verification of their credibility and ITC fulfilment before an IGST refund can be processed and issued.

As per the SOP issued by DGRM and the SOP issued in the year 20.05.2020, it is instructed to Custom and GST field Formations for the classification of risky exporters under rule 96. The DGRAM has issued an advisory for classifying risky exporters on their previous background and the data should b
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